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Paragraph 30 Registered pension schemesI1

Northern Ireland

(1)

F1...Any rules, practices, actions or decisions relating to entitlement to or payment of benefits under a F2scheme which is a registered pension scheme insofar as compliance is necessary to secure any tax relief or exemption available under Part 4 of the 2004 Act or to prevent any charge to tax arising under that Part of that Act, whoever is liable in relation to such charge.

F3(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Words in Sch. 1 para. 30(1) omitted (1.12.2006) by virtue of The Employment Equality (Age) (Amendment No. 2) Regulations (Northern Ireland) 2006 (S.R. 2006/453), regs. 1(1), 2(3)(q)(i)(aa)

F2

Words in Sch. 1 para. 30(1) inserted (1.12.2006) by The Employment Equality (Age) (Amendment No. 2) Regulations (Northern Ireland) 2006 (S.R. 2006/453), regs. 1(1), 2(3)(q)(i)(bb)

F3

Sch. 1 para. 30(2) omitted (1.12.2006) by virtue of The Employment Equality (Age) (Amendment No. 2) Regulations (Northern Ireland) 2006 (S.R. 2006/453), regs. 1(1), 2(3)(q)(ii)

Commencement

I1

Sch. 1 para. 30 in operation at 1.10.2006, see reg. 1(1)

Notes on Schedule 1

Commencement

I1

Sch. 1 para. 13 in operation at 1.12.2006, see reg. 1(1)